ABCs pre-closing trial balance is as follows: Account Debit Balance Credit Balance Cash 10,000 Accounts Receivable 20,000 Equipment 30,000 Accounts Payable 10,000 Shareholder Equity 40,000 Dividends issued 10,000 Sales 50,000 Operating expenses 30,000 Total debits and credits 100,000 100,000 Write the two closing entries. What will be the shareholder equity account balance after the closing entries?